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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| M/S Virtual Soft Systems Ltd v Commissioner of Income Tax, Delhi-i | [2007] INSC 101 | Supreme Court of India | India | 6 Feb 2007 | LIIofIndia |
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| Commissioner of Income Tax, Patiala v M/s Swaraj Mazda Ltd, Chandigarh - ITR-321-1995 | [2006] INPBHC 11144 | High Court of Punjab and Haryana | India | 23 Nov 2006 | LIIofIndia |
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| Commissioner of Income-tax, (Central), Kanpur v M/S Zam Zam Tanners, Kanpur - INCOME TAX REFERENCE | [2005] INUPHC 1609 | High Court of Judicature at Allahabad | India | 11 Jul 2005 | LIIofIndia |
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| Commissioner of Income-tax, (Central), Kanpur v M/S Zam Zam Tanners, Kanpur - INCOME TAX REFERENCE | [2005] INAHHC 1609 | Allahbad High Court | India - Allahbad | 11 Jul 2005 | LIIofIndia |
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